https://www.taxtmi.com/caselaws?id=393096 Construction of immovable property intended for sale remains a supply of service under GST until the entire consideration is received after issuance of the completion certificate, where required, or after valid first occupation, whichever is earlier. The stated exception in Schedule III applies only where the statutory completion or occupancy requirements are satisfied. On these facts, no valid completion certificate had been issued, and the claimed first occupation did not meet municipal law requirements, so it did not take the transaction outside GST. Booking or sale of units therefore remains taxable if consideration is received before the completion certificate date. en-us Fri, 30 Aug 2019 00:00:00 +0530 Mon, 17 Mar 2025 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393096 Construction of immovable property intended for sale remains a supply of service under GST until the entire consideration is received after issuance of the completion certificate, where required, or after valid first occupation, whichever is earlier. The stated exception in Schedule III applies only where the statutory completion or occupancy requirements are satisfied. On these facts, no valid completion certificate had been issued, and the claimed first occupation did not meet municipal law requirements, so it did not take the transaction outside GST. Booking or sale of units therefore remains taxable if consideration is received before the completion certificate date. Case-Laws GST Fri, 30 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393096